SB244 Alabama 2013 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Co-Sponsors

Cam WardJ.T. WaggonerGerald H. AllenDick BrewbakerDel MarshShadrack McGillJerry L. FieldingTom WhatleyJimmy HolleyScott BeasonBryan Taylor

Session

Regular Session 2013

Title

Ad valorem tax, homestead exemption from local taxes, disabled and person over 65, exemption restored for disabled without regard to income, exemption for persons 65 and over further provided for based on state taxable income, effect to substantially repeal Act 2012-313, 2012 Reg. Sess.; Sec. 40-9-21.2 added, Secs. 40-9-19, 40-9-21, 40-9-21.1am'd.

Summary

This bill largely restores the pre-2012 homestead exemptions for seniors and disabled, keeps a $12,000 federal income limit for 65+ exemptions, adds fraud penalties, and applies retroactively to 2012.

What This Bill Does

The bill rewinds most of Act 2012-313 to restore the previous exemption structure for homesteads owned by seniors and disabled (with two exceptions: the $12,000 federal income tax limit for 65+ exemptions remains, and the Department of Revenue can accept evidence other than a tax return). It retroactively applies to August 1, 2012, and states that no one will have higher local tax liability because of the 2012 changes. It creates a new crime for knowingly false exemption claims and requires repayment of retroactive taxes with penalties and interest; it also allows automatic disability certificates and annual mail verification for eligible individuals.

Who It Affects

• Residents age 65 or older or permanently and totally disabled who own a homestead or principal residence and meet the income criteria, who would see exemptions restored to their pre-2012 forms and may receive automatic disability certification.
• Individuals who knowingly provide false information or assist others in claiming a homestead exemption, who would face a Class B misdemeanor and be required to pay back retroactive taxes plus penalties and interest.

Key Provisions

• Restores the exemption provisions in Sections 40-9-19, 40-9-21, and 40-9-21.1 to their pre-2012-313 form, except the 65+ federal income tax limit remains at $12,000 and the Department of Revenue may accept evidence other than tax returns for eligibility.
• Retroactive application to August 1, 2012, with a provision that eligible taxpayers may claim exemptions for the tax year beginning October 1, 2012 by August 1, 2013.
• Adds Section 40-9-21.2 creating a Class B misdemeanor for knowingly false statements or assistance in claiming homestead exemptions, and requires repayment of retroactive ad valorem taxes due for up to 10 years plus a 50% penalty and 15% annual interest.
• Authorizes automatic certificates of permanent and total disability for disability claimants and allows the Department of Revenue to define disability criteria and provide alternative proof besides tax returns; annual verification by mail is allowed for certain eligibles after initial qualification.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tax